MS SB2421

Requires the Office of the State Auditor to establish and implement a Mississippi Tax Collectors Education and Certification Program with three certification levels: Collector of Revenue I (CR 1), Collector of Revenue II (CR 2), and Mississippi Collector of Revenue (MCR).

Creates a seven-member Education and Certification Board to administer education, training programs, and examinations in cooperation with Mississippi State University Extension Service's Center for Governmental Training and Technology.

Mandates training sessions for newly elected or appointed tax collectors and assessor-tax collectors held in each congressional district, with travel expenses reimbursed at state rates when approved by county board of supervisors.

Establishes two examinations covering real estate appraising, accounting, property tax law, and collection procedures, with testing conducted annually in Jackson and at least four other locations statewide with no limit on the number of test-takers.

Creates the Tax Collector Training Fund in the State Treasury, funded by examination fees and legislative appropriations, to support testing, training, and administration of the certification program; first-time exam takers are exempt from fees.